- (1.) Heard Mr. Sanjieva Shankdhar, learned counsel for the revisionist as well as Mr. Rohit Nandan Shukla, learned Standing Counsel appearing for the respondents.
(2.) The present revision is filed against the judgment and order dated 26.04.2019 passed by the Commercial Tax Tribunal, Lucknow in Second Appeal No. 171/2018, whereby allowing the Second Appeal filed by the Commissioner Commercial Tax, Lucknow. This revision pertains to the assessment year 2014-15.
(3.) The instant revision has been admitted on the following questions of law:- "(1) Whether opposite party No.1, the learned Tribunal, was justified in upholding the order dated 22.03.2018 passed by opposite party No.4 and setting aside the order dated 26.05.2018, while upholding the applicability of the tax @ 14% having confirmed that the goods under question namely Gain Measuring Instruments fell into the category of unclassified items? (2) Whether the opposite party No.1, the learned Tribunal, was justified in upholding that the electrical goods under question was not covered by the commodity code number 2B023001 and was not within the category of "Cathode ray oscilloscopes, spectrum analyzers, cross talk meters, gain measuring instruments, distortion factor meters, prophometers, network and logic analyzers and signal analyzers" as shown in Serial No. 378 of Schedule of rates under U.P. VAT Act, 2008? (3) Whether the learned tribunal was justified in ignoring the expert opinion of the Dean Research and Development, Institute of Engineering and Technology, Lucknow holding that the goods under question were nothing but gain measuring instrument as also the learned Tribunal erred in not giving opinion from such other expert person or body despite being the last fact finding body? (4) Whether the learned Tribunal was justified in ignoring the settled proposition of law in respect of classification under a taxing statute that: (a) plain meaning to be given to the taxing provision; (b) burden to prove classification in a particular entry is always on the Revenue; (c) any ambiguity has to be resolved in favour of the assessee; and (d) resort to residuary entry is to be taken as a last measure." ;